帥氣的高頓網(wǎng)校小編為各位ACCA學(xué)員整理了財(cái)務(wù)術(shù)語(yǔ)的中英對(duì)照大全，以下是會(huì)計(jì)與會(huì)計(jì)理論篇：        會(huì)計(jì)與會(huì)計(jì)理論
　　會(huì)計(jì) accounting
　　決策人 Decision Maker
　　投資人 Investor
　　股東 Shareholder
　　債權(quán)人 Creditor
　　財(cái)務(wù)會(huì)計(jì) Financial Accounting
　　管理會(huì)計(jì) Management Accounting
　　成本會(huì)計(jì) Cost Accounting
　　私業(yè)會(huì)計(jì) Private Accounting
　　公眾會(huì)計(jì) Public Accounting
　　注冊(cè)會(huì)計(jì)師 CPA Certified Public Accountant
　　國(guó)際會(huì)計(jì)準(zhǔn)則委員會(huì) IASC
　　美國(guó)注冊(cè)會(huì)計(jì)師協(xié)會(huì) AICPA
　　財(cái)務(wù)會(huì)計(jì)準(zhǔn)則委員會(huì) FASB
　　管理會(huì)計(jì)協(xié)會(huì) IMA
　　美國(guó)會(huì)計(jì)學(xué)會(huì) AAA
　　稅務(wù)稽核署 IRS
　　獨(dú)資企業(yè) Proprietorship
　　合伙人企業(yè) Partnership
　　公司 Corporation
　　會(huì)計(jì)目標(biāo) Accounting Objectives
　　會(huì)計(jì)假設(shè) Accounting Assumptions
　　會(huì)計(jì)要素 Accounting Elements
　　會(huì)計(jì)原則 Accounting Principles
　　會(huì)計(jì)實(shí)務(wù)過(guò)程 Accounting Procedures
　　財(cái)務(wù)報(bào)表 Financial Statements
　　財(cái)務(wù)分析Financial Analysis
　　會(huì)計(jì)主體假設(shè) Separate-entity Assumption
　　貨幣計(jì)量假設(shè) Unit-of-measure Assumption
　　持續(xù)經(jīng)營(yíng)假設(shè) Continuity(Going-concern) Assumption
　　會(huì)計(jì)分期假設(shè) Time-period Assumption
　　資產(chǎn) Asset
　　負(fù)債 Liability
　　業(yè)主權(quán)益 Owner's Equity
　　收入 Revenue
　　費(fèi)用 Expense
　　收益 Income
　　虧損 Loss
　　歷史成本原則 Cost Principle
　　收入實(shí)現(xiàn)原則 Revenue Principle
　　配比原則 Matching Principle
　　全面披露原則 Full-disclosure (Reporting) Principle
　　客觀性原則 Objective Principle
　　一致性原則 Consistent Principle
　　可比性原則 Comparability Principle
　　重大性原則 Materiality Principle
　　穩(wěn)健性原則 Conservatism Principle
　　權(quán)責(zé)發(fā)生制 Accrual Basis
　　現(xiàn)金收付制 Cash Basis
　　財(cái)務(wù)報(bào)告 Financial Report
　　流動(dòng)資產(chǎn) Current assets
　　流動(dòng)負(fù)債 Current Liabilities
　　長(zhǎng)期負(fù)債 Long-term Liabilities
　　投入資本 Contributed Capital
　　留存收益 Retained Earning